Pengaruh Firm Size, Firm Age, dan Managerial Ownership terhadap Biodiversity Disclosure pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Abstract

This research aims to analyze the effect of firm size, firm age, and managerial ownership on biodiversity disclosure in companies listed on the Indonesia Stock Exchange. The samples consists of companies from energy, basic materials, consumer non-cyclicals, properties & real estate, infrastructure, and transportation & logistics sectors that are listed on the Indonesia Stock Exchange in 2023, with sample selection based on purposive sampling. The analysis method used in this research is multiple linear regression. Meanwhile, hypothesis testing is conducted using the t-test to examine the partial impact of each variable and the F-test to asses the simultaneous impact of the variables, with a significance level of 5%. The results of this research indicate that firm size has a significant negative impact on biodiversity disclosure, while firm age and managerial ownership do not affect biodiversity disclosure.